Accounts doubt...very urgent pls

In P&L A/c shows To Bad debt Rs. 1870 (inner column) and Calculate (make) 5% New Provision for Bad debts and it is Rs. 1000. This add in the Bad debts in P&L A/c and the total of this is Rs. 2870 after that, Old Provision for Bad debts means provision on beginning of the year i.e., Rs. 2500 is deducted from the above calculated amount and Rs.370 is shown in outter column of P&L A/c.

And

In Balance Sheet Debtor shown as follows

Debtor             Rs. 20,000

Less: New PBD Rs.  1,000

and Rs. 19,000 shown in Balance sheet................